1995 IRS PA Notices
From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
DEPARTMENT OF TREASURY
Internal Revenue Service
From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
DEPARTMENT OF TREASURY
Treasury/IRS 00.001
System name:
Correspondence Files and Correspondence Control Files--Treasury/IRS.
System location:
Various offices of the Internal Revenue Service maintain files of
correspondence received. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
(1) Initiators of the correspondence. (2) Persons upon whose behalf
the correspondence was initiated. (3) Subjects of the correspondence.
Categories of records in the system:
(1) Correspondence received. (2) Responses to correspondence. (3)
Associated records. Special categories of correspondence may be
included in other systems of records described by specific notices.
Files are maintained in connection with a variety of correspondence
received and the uses vary widely in accordance with the content of
the correspondence. Correspondence may include letters, telegrams,
memoranda of telephone calls, and other forms of communication.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7801 and 7802.
Routine uses of records maintained by the system, including categories
of users and the purpose of such uses:
Disclosures of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be used to: (1) Disclose information to the Department
of Justice for the purpose of litigating an action or seeking legal
advice. Disclosure may be made during judicial processes; (2)
Appropriate Federal, State, local, or foreign agencies responsible for
enforcing or implementing a statute, rule, regulation, order or
license; (3) disclose information to a Federal, State, or local
agency, or other public authority maintaining civil, criminal or other
relevant enforcement information or other pertinent information, which
has requested information relevant to or necessary to the requesting
agency's bureau's or authority's hiring or retention of an individual,
or issuance of a security clearance, license, contract, grant or other
benefit; (4) disclose relevant, non-privileged information to a court,
magistrate, or administrative tribunal, including the presentation of
evidence, disclosures to opposing counsel or witnesses in the course
of civil discovery, litigation, or settlement negotiations, in
response to a subpoena, or in connection with criminal law
proceedings; (5) provide information to foreign governments in
accordance with formal or informal international agreements; (6)
provide information to a Congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains; (7) provide information to the news media, in accordance
with guidelines contained in 28 CFR 50.2, concerning this agency's
functions relating to civil and criminal proceedings; (8) provide
information to officials of labor organizations recognized under 5
U.S.C. Chapter 71 when relevant and necessary to their duties of
exclusive representation; (9) provide information to third parties
during the course of an investigation to the extent necessary to
obtain information pertinent to the investigation.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records, microfiche, and/or magnetic media.
Retrievability:
Controlled items are generally retrievable by name, but it depends
upon the controls established locally. No centralized index exists.
Safeguards:
Access controls will not be less than those provided for by the
Automated Information System Security Handbook, IRM 2(10)00.
Retention and disposal:
Records are maintained in accordance with the Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32. Generally,
disposition varies in accordance with the nature of the correspondence
file.
System manager(s) and address:
Head of the Office maintaining the file. (See IRS appendix A for
addresses.)
Notification procedure:
Individuals seeking to determine if this system of records contains a
record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record access procedures''
below.
Record access procedures:
Individuals seeking access to any record contained in this system of
records, or seeking to contest its content, may inquire in accordance
with instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed to the office believed to have received
the correspondence. (See IRS appendix A for addresses.)
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
Information supplied by the initiators of the correspondence and
information secured internally from other systems of records.
Exemptions claimed for the system:
None.
<DOC>
From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
DEPARTMENT OF TREASURY
Treasury/IRS 00.002
System name:
Correspondence Files/Inquiries About Enforcement Activities-Treasury/
IRS.
System location:
National Office, Regional Offices, District Offices, Internal Revenue
Service Centers, Detroit Computing Center, Martinsburg Computing
Center, and the Austin Compliance Center. (See IRS appendix A for
addresses.)
Categories of individuals covered by the system:
(1) Initiators of correspondence. (2) Persons upon whose behalf the
correspondence was initiated. (3) Persons who are subjects of the
correspondence. Includes individuals for whom tax liabilities exist,
individuals who have made a complaint or inquiry relative to an
Internal Revenue tax matter, or individuals for whom a third party is
interceding relative to an Internal Revenue tax matter.
Categories of records in the system:
Taxpayer name, address, taxpayer identification number (if
applicable), information about tax matters (if applicable),
chronological investigative history. Other information relative to the
conduct of the case and/or the taxpayer's compliance history (if
applicable). Correspondence may include letters, telegrams, memoranda
of telephone calls, and other forms of communication.
Authority for maintenance of the system:
5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be used to: (1) Disclose information to the Department
of Justice for the purpose of litigating an action or seeking legal
advice; (2) disclose information to appropriate Federal, state, local,
or foreign agencies responsible for investigating or prosecuting the
violations of, or for enforcing or implementing, a statute, rule,
regulation, order, or license; (3) disclose information to a Federal,
state, or local agency, or other public authority, maintaining civil,
criminal or other relevant enforcement information or other pertinent
information, which has requested information relevant to or necessary
to the requesting agency's bureau's or authority's hiring or retention
of an individual, or issuance of a security clearance, license,
contract, grant, or other benefit; (4) disclose relevant, non-
privileged information to a court, magistrate, or administrative
tribunal, including the presentation of evidence, disclosures to
opposing counsel or witnesses in the course of civil discovery,
litigation, or settlement negotiations, in response to a subpoena, or
in connection with criminal law proceedings; (5) provide information
to a Congressional office in response to an inquiry made at the
request of the individual to whom the record pertains; (6) provide
information to the news media, in accordance with guidelines contained
in 28 CFR 50.2 concerning this agency's functions relating to civil
and criminal proceedings; (7) provide information to officials of
labor organizations recognized under 5 U.S.C. Chapter 71 when relevant
and necessary to their duties of exclusive representation; (8) provide
information to third parties during the course of an investigation to
the extent necessary to obtain information pertinent to the
investigation; (9) provide information to other agencies to the extent
provided by law or regulation and as necessary to report apparent
violation of law to appropriate law enforcement agencies; (10) provide
information to states, the District of Columbia, the Commonwealth of
Puerto Rico, or possessions of the United States, to assist in the
administration of tax laws.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper records and/or magnetic media.
Retrievability:
Controlled items are generally retrievable by name, but it depends
upon the controls established locally. No centralized index exists.
Safeguards:
Access controls will not be less than those provided by the Automated
Information System Security Handbook, IRM 2(10)00.
Retention and disposal:
Records are maintained in accordance with the Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32. Generally,
disposition varies in accordance with the nature of the correspondence
file.
System manager(s) and address:
Assistant Commissioners, Regional Commissioners, District Directors,
Internal Revenue Service Center Directors, and the Austin Compliance
Center Director. (See IRS appendix A for addresses.)
Notification procedure:
This system is exempt from the notification provisions of the Privacy
Act.
Record access procedures:
This system is exempt from the Access and Contest provisions of the
Privacy Act.
Contesting record procedures:
26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
This system of records contains investigatory material compiled for
law enforcement purposes whose sources need not be reported.
Exemptions claimed for the system:
This system has been designated as exempt from certain provisions of
the Privacy Act.
<DOC>
From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
DEPARTMENT OF TREASURY
Treasury/IRS 10.001
System name:
Biographical Files, Public Affairs-- Treasury/IRS.
System location:
National Office, Regional Offices, District Offices, Internal Revenue
Service Centers, and the Austin Compliance Center (See IRS appendix A
for addresses.)
Categories of individuals covered by the system:
IRS employees.
Categories of records in the system:
Records are biographical data and photographs of key IRS employees.
Authority for maintenance of the system:
5 U.S.C. 301.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
These records and information in these records may be used to provide
information to a congressional office in response to an inquiry made
at the request of the individual to whom the record pertains.
Information contained in this system may be included in news releases
issued to the media and the public.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper files or magnetic media.
Retrievability:
By name.
Safeguards:
Office doors locked at night.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
System manager(s) and address:
Assistant to the Commissioner (Public Affairs), National Office;
Regional, District, Internal Revenue Service Center, and Austin
Compliance Center Public Affairs Officers. (see IRS appendix A for
addresses).
Notification procedure:
Individuals seeking to determine if this system of records contains a
record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record access procedures''
below.
Record access procedures:
Individuals seeking access to any record contained in this system of
records, or seeking to contest its content, may inquire in accordance
with instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed to the Assistant to the Commissioner
(Public Affairs), IRS, Washington, DC 20224, for National Office file.
See appendix A for appropriate addresses for regional and district
office or service center files.
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
Information is supplied by the IRS official on an IRS biographical
data form.
Exemptions claimed for the system:
None.
<DOC>
From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
DEPARTMENT OF TREASURY
Treasury/IRS 10.004
System name:
Subject Files, Public Affairs-- Treasury/IRS.
System location:
National Office, Regional Offices, District Offices, Internal Revenue
Service Centers, and the Austin Compliance Center. (see IRS appendix A
for addresses).
Categories of individuals covered by the system:
In general, records are maintained on individuals whose names have
been mentioned in the press in connection with their relationship with
IRS.
Categories of records in the system:
The records include correspondence, newspaper clippings, inter-office
memoranda and similar documents.
Authority for maintenance of the system:
5 U.S.C. 301.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be provided in response to inquiries from the media
and the public.
Policies and practices for storing, retrieving, accessing, retaining,
and disposing of records in the system:
Storage:
Paper files or magnetic media.
Retrievability:
Alphabetically by subject.
Safeguards:
Office doors locked at night.
Retention and disposal:
Records are maintained in accordance with Records Disposition
Handbooks, IRM 1(15)59.1 through IRM 1(15)59.32.
System manager(s) and address:
Assistant to the Commissioner (Public Affairs), National Office;
Regional, District, Internal Revenue Service Center, and Austin
Compliance Center, Public Affairs Officers (see IRS appendix A for
addresses).
Notification procedure:
Individuals seeking to determine if this system of records contains a
record pertaining to themselves may inquire in accordance with
instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed as in ``Record access procedures''
below.
Record access procedures:
Individuals seeking access to any record contained in this system of
records, or seeking to contest its content, may inquire in accordance
with instructions appearing at 31 CFR part 1, subpart C, appendix B.
Inquiries should be addressed to the system manager in the office
where the records are located.
Contesting record procedures:
See ``Record access procedures'' above.
Record source categories:
Records generally are clippings from newspapers, magazines, and
similar sources, internal documents and memoranda.
Exemptions claimed for the system: